AEROCOM CUSHIONS PRIVATE LIMITED v. ASSISTANT COMMISSIONER (ANTI-EVASION) CGST & CX & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Anil L Pansare, Justice & Nivedita P Mehta, Justice
AEROCOM CUSHIONS PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER (ANTI-EVASION) CGST & CX & ORS.
WRIT PETITION No. 2145 of 2025 dated 09.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7, 9 & 74
Decision : In favour of assessee
GST on assignment of leasehold rights – Assignment of MIDC leasehold plot rights classifying transaction as supply of service under section 7(1) read with Schedule II Clause 2(b) or miscellaneous services @18% – Petitioner contended not lease or sub-lease but transfer of immovable property rights outside business activity – Petitioner relied on Gujarat Chamber of Commerce (2025) holding such assignment as transfer of immovable property rights, not taxable under Section 9 – Held: Writ petition allowed – SCN quashed and set aside.
Represented By:
Counsel for the Petitioner: Vinay Shraff, Darshana Bhaiya
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